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V0328-19 ·15 February 2019 ·consulta-vinculante Medium impact
Tax

The VAT taxable person is the actual service provider, regardless of who invoices at the client's request

A company transfers a business unit but continues to invoice a foreign client due to their bureaucratic requirements, even though the service is provided by the acquirer. The DGT clarifies that the taxable person is the actual provider and that the subsequent transfer of funds is not subject to VAT.

In 6 key points

Lifecycle

2019-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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